Dunkirk’s double-edged sword in the payments in lieu of taxes provides some added angst for city taxpayers. Refresco, an important business and community partner, has a 15-year agreement in exchange for redeveloping a Talcott Street building formerly used by Kraft and ConAgra.

That deal made in 2023 was for Refresco to pay $6,963 a year for the first five years; $20,890 per year in years six through 10; and $34,817 annually in the final five years. Outgoing Treasurer Mark Woods reminded council members about the PILOT at the final review meeting of Mayor Kate Wdowiasz’s proposed 2026 budget earlier this month. He said unless revenue is increased or cuts are made somehow, the PILOT will cost the city a tax hike of approximately 15 cents per $1,000 of assessed property.

This process, however, is a microcosm of what is wrong with Chautauqua County and New York state. While companies keep investing to stay in a high-tax region, they look for incentives. PILOTs are perfect for manufacturers such as Refresco.

However, because the region is not growing, those PILOTs hurt city property owners. They have to pick up the growing expenses that stem from a city budget that has no new revenues from development.

Woods suggested the council make cuts to the 2026 proposal. We just do not see that happening — and we do not believe the city budget is a solid fiscal document after hearing concerns from the police and fire chiefs.

Dunkirk is not the only entity out of whack with spending. Neighboring Fredonia is underwater as well.

Without addressing expenses, which is something no governmental or school board wants to seriously do, rising taxes across the region will not be slowing down.